Opinion
22550-17
10-26-2021
Alan Michael Berkun Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
A status conference was held in this case on October 19, 2021, during the Court's October 18, 2021, Atlanta, Georgia, remote trial session. Counsel for both parties appeared and were heard.
On September 1, 2021, petitioner Alan Michael Berkun filed a motion to compel production of documents. (Doc. 40.) On October 8, 2021, the Commissioner filed a supplement to his response stating that a full response to the motion to compel requires disclosure of a sealed order of the United States District Court for the Southern District of Florida. (Doc. 56 at 3.) The Commissioner further represents that a motion to disclose the sealed order is currently pending before that court (id.), and we accordingly will hold the motion to compel in abeyance until resolution in the Southern District of Florida. We direct the Commissioner to file a status report in 21 days.
On September 7, 2021, the Commissioner filed a motion for partial summary judgment with respect to whether he complied with the requirements of section 6751 as to the civil fraud penalty. (Doc. 42 at 2.) Mr. Berkun filed his response on September 29, 2021, arguing that material issues of fact exist that preclude summary judgment. (Doc. 53 at 18-19.) It would be helpful to hear from the Commissioner and will accordingly ask for a reply.
Finally, on October 14, 2021, Mr. Berkun filed a supplement to his motion to depose pursuant to Rule 74 providing dates and times for the proposed depositions. (Doc. 57.) Mr. Berkun seeks to depose the IRS employees involved with the Commissioner's statutory obligation to comply with Section 6751(b). (Doc. 49 at 2.) We will direct the Commissioner to file a response.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that, on or before October 29, 2021, the Commissioner shall file a response to Mr. Berkun's motion to depose pursuant to Rule 74, as supplemented. It is further
ORDERED that, on or before November 15, 2021, the Commissioner shall file a status report regarding the status of the motion to disclose pending before the United States District Court for the Southern District of Florida. It is further
ORDERED that, on or before November 22, 2021, the Commissioner shall file a reply to Mr. Berkun's response to the Commissioner's motion for partial summary judgment. It is further
ORDERED that this case is continued to the Court's February 28, 2022, Nashville, Tennessee trial session for a status hearing. The addition of this case to this trial session is purely for administrative purposes. The parties are not expected to appear in Nashville, Tennessee in-person for this status hearing and the Court will be in contact with the parties to set a time and date certain in due course. It is further
ORDERED that the Clerk of the Court shall serve on the parties: (1) Notice of Trial on 02/28/2022 at Nashville, Tennessee and (2) a copy of the Standing pretrial Order for that trial session.